Introduces the main elements of financial and management accounting, and includes exercises designed to promote understanding of the principles. The work is intended for undergraduate and professional students on business and management courses where accounting isn't the main subject.
This work introduces the two main sub-disciplines of accounting - financial and management accounting. It covers the main elements of both subjects and includes a variety of exercises within each chapter designed to promote understanding of the principles. The book is suitable for non-accountants as it is written for undergraduate and professional students on business and management courses where accounting isn't the main subject being undertaken.
PART I: INTRODUCTION TO ACCOUNTING - The Nature of Accounting - The Users and Uses of Financial Information - PART II: FINANCIAL ACCOUNTING - The Importance of Cash - The Accounting System - The Trial Balance - The Profit and Loss Account of a Sole Trader - The Balance Sheet of a Sole Trader - The Final Accounts of a Sole Trader - The Accounts of a Partnership - Financial Reporting by Limited Companies - The Financial Statements of a Limited Company - Interpretation of Financial Statements - PART III: MANAGEMENT ACCOUNTING - Cost Classification - Cost Control Procedures - Absorption Costing - Specific Order Costing - Continuous Operation Costing - Marginal Costing - Capital Investment Appraisal - Discounted Cash Flow - Budgetary Control - Standard Costing - Developments in Management Accounting - Appendix 1: Answers to Exercises - Appendix 2: Present Value Tables
Business Accounting by Jill Hussey
Business Matters S.
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